Novotná, Markéta - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 122-139
The paper focuses on financial reporting of long-lived assets. The author's aim was to analyze the approach of two … asset. Broadly accepted classification of the long-lived assets divides the whole group into two parts: tangibles and … don't use allowed alternative treatment of the assets - revaluation is not permitted; 138 * IAS/IFRS set the useful life …